Finding 582227 (2023-003)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2023-12-20
Audit: 7877
Organization: Simpson University (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The University lacked proper documentation for the in-kind match in the GEAR UP program.
  • Impacted Requirements: Compliance with 2 CFR 200.306 was not met due to missing and inaccurate reporting of match items.
  • Recommended Follow-Up: Centralize document storage and conduct annual verification of reported in-kind match against supporting documentation.

Finding Text

GEAR UP Program In-Kind Match Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.334A Federal Award Identification #: P334A170060 Condition: The University did not always have supporting documentation for the in-kind match or accurate reporting of the in-kind match for the GEAR UP federal program. Criteria: 2 CFR 200.306 Questioned Costs: $0 Context: Out of 23 GEAR UP in-kind match items tested, supporting documentation was not located for one item and for another item, the support provided did not agree to the amount reported to Department of Education. Cause: Turnover in GEAR UP staffing. Effect: Record retention issue and inaccurate reporting of match. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the University keep their documents in a central location and verify in-kind match reported annually against supporting documentation. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 5784 2023-002
    Significant Deficiency
  • 5785 2023-003
    Significant Deficiency
  • 5786 2023-004
    -
  • 582226 2023-002
    Significant Deficiency
  • 582228 2023-004
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.43M
84.063 Federal Pell Grant Program $1.71M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $604,180
84.042 Trio_student Support Services $326,830
97.008 Non-Profit Security Program $285,174
84.047 Trio_upward Bound - Mount Shasta $167,326
84.047 Trio_upward Bound - Dunsmuir $164,269
84.047 Trio_upward Bound - Anderson $130,768
84.038 Federal Perkins Loan Program $124,716
84.047 Trio_upward Bound - West Valley $113,080
84.007 Federal Supplemental Educational Opportunity Grants $95,768
84.047 Trio_upward Bound - Shs $90,876
84.033 Federal Work-Study Program $89,558
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $57,827